POLAND: DAC6 reporting obligation relevant for VAT since January 2019

DAC6 will be implemented by all EU territories as of January 1st 2020 with reporting obligation on all relevant transactions since June 2018. It looked like until today that this kind of reporting obligation will not be relevant for indirect taxes. However the publication of the implementation in the national law in Poland shows that VAT relevant transactions will have to be reported as well.

New restrictive and broad Mandatory Disclosure Rules („MDR”) have been implemented into the Polish tax system since January 2019. The Polish MDR legislation has much wider scope compared to DAC6 Directive in particular:

An extended definition of reportable tax arrangements to comprise not only cross-border but also domestic tax arrangements.

A wider definition of covered taxes including VAT (with respect to the domestic tax arrangements).

Reporting of Polish Personal and Corporate Income Tax as well as VAT will be required.

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Any tax-related opinion in any part of this blog (including any links) is not tax advice. Any user of this blog should seek the advice of a competent, independent tax professional regarding that user’s particular circumstances. I make no claim, promise, or warranty about the accuracy of the information provided herein. Tax advice cannot be provided on a general basis, and must be specifically tailored for each individual by his or her particular representative. Everything included within is the author’s opinion and not a concrete fact.